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TMI Blog2024 (8) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... rly conceded on behalf of the revenue, the challenge in the proceedings would stand covered by the decision of this Court in Hexaware Technologies Ltd. ( 2024 (5) TMI 302 - BOMBAY HIGH COURT] . The impugned notices would be required to be held to be illegal and invalid as and there is no dispute that the JAO had no jurisdiction to issue the impugned notice. We, accordingly, allow this petition in favour of assessee. - G. S. KULKARNI SOMASEKHAR SUNDARESAN, JJ. For the Petitioner : Mr. J.D. Mistri, Senior Advocate a/w. Mr. Madhur Agarwal, Mr. Ashwin Dave, Mr. Ketan Dave, Mr. Amit Mathur and Mr. P.C. Tripathi i/b A.S. Dayal and Associates,. For the Respondents-Revenue : Mr. Arjun Gupta,. P. C. : 1. Rule. Rule made returnable forthwith. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleased to issue a Writ of Prohibition or any other writ order or direction under Article 226 of the Constitution of India ordering and directing the Respondent No. 2 not to take any action in furtherance to the impugned initial notices (Exhibit E) dated 21st March 2023 and (Exhibit J) dated 31st March 2023, the impugned order (Exhibit L) dated 1st May 2023 and the impugned notice (Exhibit M) dated 1st May 2023; (d) that pending the hearing and final disposal of this petition the Respondents, their successors in office, subordinates, servants and agents be restrained by an order and injunction of this Hon'ble Court from taking any further steps pursuant to the passing of the impugned order (Exhibit L) dated 1st May 2023 and the issue o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f income for the very same assessment year, which is not impugned in this petition. The ground for the second reassessment is that the Petitioner extracted excess gas from its wells which led to extraction of gas outside the territorial boundaries allocated to the Petitioner. E) On 27 March, 2023, the Petitioner filed its objections which were further supplemented on 31 March, 2023, coupled with a request for copy of the prior approval of the specified authority. F) On 31 March, 2023, a notice under Section 148A (b) came to be issued to which the Petitioner filed objections dated 24 April, 2023. Essentially, the Petitioner s contention was that even assuming there had been excess extraction of gas, the same would be metered and there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the FAO for issuance of notice under Section 148 of the Act or even for passing assessment or reassessment order. When specific jurisdiction has been assigned to either the JAO or the FAO in the Scheme dated 29th March, 2022, then it is to the exclusion of the other. To take any other view in the matter, would not only result in chaos but also render the whole faceless proceedings redundant. If the argument of Revenue is to be accepted, then even when notices are issued by the FAO, it would be open to an assessee to make submission before the JAO and vice versa, which is clearly not contemplated in the Act. Therefore, there is no question of concurrent jurisdiction of both FAO or the JAO with respect to the issuance of notice under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CBDT, which covers both the aforesaid aspect of the provisions of Section 151A of the Act cannot be said to be applicable only for one aspect, i.e., proceedings post the issue of notice under Section 148 of the Act being assessment, reassessment or recomputation under Section 147 of the Act and inapplicable to the issuance of notice under Section 148 of the Act. The Scheme is clearly applicable for issuance of notice under Section 148 of the Act and accordingly, it is only the FAO which can issue the notice under Section 148 of the Act and not the JAO. The argument advanced by respondent would render clause 3(b) of the Scheme otiose and to be ignored or contravened, as according to respondent, even though the Scheme specifically provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1A (2) of the Act. The Scheme has also been tabled in Parliament and is in the character of subordinate legislation, which governs the conduct of proceedings under Section 148A as well as Section 148 of the Act. In view of the explicit declaration of the law in Hexaware, the grievance of the Petitioner-Assessee insofar as it relates to an invalid issuance of a notice is sustainable and consequently, the very manner in which the proceedings have been initiated, vitiates the proceedings. 9. Learned Counsel for both the parties agree that the proceedings initiated under Section 148 of the Act would not be sustainable in view of the judgment rendered in Hexaware. Learned Counsel for the Petitioner-Assessee has also drawn our attention to a rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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